scholarly journals Good Corporate Governance Approach to the Budget Identification of Medan City Government

2018 ◽  
Author(s):  
Andysah Putera Utama Siahaan

The importance of this research to be done is to identify the leakage of the Medan city government budget, can minimize and prevent the level of budget leakage to increase the development of the city of Medan. The formulation of the problem is whether the identification of the principles of good corporate governance which includes transparency, accountability, responsibility, independence, and fairness can affect the leakage of the Medan city government budget and find out which variables are most able to prevent leakage of the Medan city government budget. The hypothesis in this study is the identification of the principles of Good Corporate Governance which include transparency, accountability, responsibility, independence and fairness which have a significant influence on the budget leakage of the Medan city government. Moreover, the variables that are most capable of preventing budget leakage are transparency and responsibility. The purpose of this study is to analyze the identification of leakages in the Medan city government budget. Also, analyze which variables most influence the leakage of the Medan city government budget. The type of research conducted is descriptive analytical. The population and sample used were all Medan city government services with the 2016 study year to 2017. The analysis technique used was multiple linear regression using SPSS software.

2019 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Ni Made Mery Yandani ◽  
I Gusti Ngurah Putra Suryanata

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance


2019 ◽  
Author(s):  
Delfalina

This study aims to determine the effect of Good Corporate Governance on the board of commissioners, boards of directors, and institutional ownership of the financialperformance of the company. The sample used is the financial sector company in 20011-2015amounted to 30 samples. The type of data used is secondary data obtained from www.idx.co.id.The hypothesis in this study was tested using multiple linear regression. The result of hypothesistesting shows that the board of commissioner has positive and not significant influence, theboard of directors has positive and not significant impact to the company's financialperformance (ROE). institutional ownership has a positive and significant impact on ROE


2020 ◽  
Vol 6 (2) ◽  
pp. 112-125
Author(s):  
Mochammad Ilyas Junjunan

The purpose of this study was to determine the effect of transparency, accountability and Islamic good corporate governance on the level of trustworthiness muzakki in dompet amanah umat amil zakat institution, Sidoarjo Regency. The population of this research is all permanent muzakki in the DAU amil zakat institute of Sidoarjo Regency and 42 respondents who participated in the study. The research analysis technique used multiple linear regression with a significant level of 5% and used t-table testing. The results obtained indicate that transparency and the application of Islamic good corporate governance are able to significantly and positively influence the trust level of muzakki. Meanwhile, the accountability in this study is not significantly able to influence the level of trust of muzakki in the dompet amanah umat amil zakat institution of Sidoarjo Regency.


Author(s):  
Rahmadoni

This study aims to examine the effect of Good Corporate Governance (GCG) and company status on the company's financial performance in companies participating in the 2015-2019 CGPI rating program organized by IICG and SWA Magazine. The sampling method of this research is purposive sampling method and follows certain criteria resulting in 13 sample companies. The analytical method of this research is multiple linear regression analysis with SPSS (Statistical Product and Service Solution) application tools. The results of the study indicate that Good Corporate Governance and company status have a significant influence on the company's financial performance and company status also has a significant influence on Good Corporate Governance.


Publika ◽  
2021 ◽  
pp. 13-24
Author(s):  
Aimi Lisia Febriani ◽  
Indah Prabawati

Guna meningkatkan kinerja Pegawai Negeri Sipil dan mewujudkan Good Corporate Governance di Kota Surabaya, Pemerintah Kota Surabaya menciptakan suatu sistem informasi manajemen kinerja berbasis web dan aplikasi yang berguna untuk memonitor kinerja pegawai sekaligus pedoman dalam pemberian besaran uang kinerja PNS, yang dinamakan e-Performance. E-Perfomance diterapkan di Kota Surabaya sejak tahun 2011 melalui Peraturan Walikota Nomor 86 Tahun 2011 tentang petunjuk Teknis Uang Kinerja pada Belanja Langsung yang kini telah diubah ke Peraturan Walikota No. 13 Tahun 2019 tentang Petunjuk Teknis Pemberian Uang Kinerja pada Belanja Langsung kepada PNSD di Lingkungan Pemerintah Kota Surabaya. Tujuan penelitian ini adalah untuk mendeskripsikan penerapan e-Performance dalam  meningkatkan kinerja PNS di Kota Surabaya. Penelitian ini merupakan penelitian kepustakaan yang dianalisis menggunakan Teori e-Government yang dikemukakan oleh Harvard JFK School of Government  dengan mengkaji tiga elemen, yaitu: Support (political will, infrastruktur, dan sosialisasi), Capacity (SDM dan Sumber Daya Finansial) dan Value. Hasil penelitian ini berdasarkan ketiga elemen tersebut, e-Peformance Surabaya berhasil meningkatkan kinerja Pegawai Negeri Sipil Kota Surabaya. Namun pada elemen Support, ditemukan hambatan seperti keterbatasan sarana prasarana dan sosialisasi internal. Sementara itu pada elemen capacity, masih ditemukan permasalahan terkait kemampuan, pemahaman dan kesadaran pegawai dalam mengoperasikan sistem e-Performance. Untuk elemen value tidak ditemui hambatan di dalamnya. Saran dalam penelitian ini adalah perlunya pemenuhan sarana prasarana pendukung, perlu diadakannya sosialisasi intern yang berkelanjutan dan himbauan kepada pegawai untuk menginput kegiatannya ke dalam sistem. Kata Kunci: e-Performance, kinerja, pegawai   In order to improve the performance of Civil Servants and realize Good Corporate Governance in the City of Surabaya, the Surabaya City Government has created a web-based performance management information system and applications that are useful for monitoring employee performance as well as guidelines in granting the amount of PNS performance money, called e-Performance. E-Performance has been implemented in the City of Surabaya since 2011 through Mayor Regulation Number 86 of 2011 concerning Technical Guidelines for Performance Money in Direct Spending which has now been amended to Mayor Regulation No. 13 of 2019 concerning Technical Guidelines for Giving Performance Money in Direct Expenditures to PNSD within the Surabaya City Government. The purpose of this study was to describe the application of e-Performance in improving the performance of civil servants in the city of Surabaya. This research is a literature research that is analyzed using e-Government theory proposed by Harvard JFK School of Government by examining three elements, namely: Support (political will, infrastructure, and outreach), Capacity (HR and Financial Resources) and Value. The results of this study are based on these three elements, e-Performance Surabaya has succeeded in improving the performance of Surabaya City Civil Servants. However, in the Support element, obstacles were found such as limited infrastructure and internal socialization. Meanwhile, in the capacity element, problems are still found related to the ability, understanding and awareness of employees in operating the e-Performance system. For the value element, there are no obstacles in it. Suggestions in this study are the need to fulfill supporting infrastructure, continuous internal socialization and appeals to employees to input their activities into the system. Key Words: e-Performance, performance, employees


2019 ◽  
Author(s):  
Delfalina ◽  
Aminar Sutra Dewi

This study aims to determine the effect of Good Corporate Governance on the board of commissioners, boards of directors, and institutional ownership of the financial performance of the company. The sample used is the financial sector company in 20011-2015 amounted to 30 samples. The type of data used is secondary data obtained from www.idx.co.id. The hypothesis in this study was tested using multiple linear regression. The result of hypothesis testing shows that the board of commissioner has positive and not significant influence, the board of directors has positive and not significant impact to the company's financial performance (ROE). institutional ownership has a positive and significant impact on ROE.


2020 ◽  
Vol 30 (8) ◽  
pp. 2127
Author(s):  
I G. A. Bella Lestari ◽  
Made Yenni Latrini

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige. Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.


2018 ◽  
Vol 13 (2) ◽  
pp. 117
Author(s):  
Edy Anan ◽  
Roni Albarqis

ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY has good Capital factor, which is above Bank Indonesia provision that 8%. Conclution of the result showed that soundness level ofBank Pembangunan Daerah DIY in 2011 until 2015 overall was in the first place of composite ranked with a very healthy predicate and the total of composite score for each year is 93%, 93% , 97%, 97% and 97%.ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada PT. Bank Pembangunan Daerah DIY selama tahun 2011 hingga 2015 berdasarkan metode RGEC yang terdiri dari risk profile, good corporate governance, earnings dan capital. Metode pengumpulan data yang digunakan adalah observasi nonpartisipan dengan cara dokumentasi. Teknik analisis deskriptif dengan berpedoman pada Surat Edaran Bank Indonesia No. 13/24/DPNP tentang Penilaian Tingkat Kesehatan Bank Umum. Hasil analisis menunjukkan bahwa tingkat kesehatan BPD DIY pada tahun 2011 sampai dengan 2015 secara keseluruhan dapat dikatakan bank yang sehat. Faktor Risk Profile yang dinilai melalui NPL dan LDR secara keseluruhan menggambarkan pengelolaan risiko yangtelah dilaksanakan dengan baik. Faktor Good Corporate Governance, BPD DIY sudah menerapkan tata kelola perusahaan dengan baik. Faktor Earnings atau rentabilitas yang penilaiannya terdiri dari ROA dan NIM mengalami kenaikan dan hal ini menandakan bertambahnya jumlah aset yang dimiliki BPD DIY diikuti dengan bertambahnya keuntungan yang didapat oleh BPD DIY. Dengan menggunakan indikator CAR, peneliti membuktikan bahwa BPD DIY memiliki faktor Capital yang baik, yaitu diatas ketentuan Bank Indonesia sebesar 8%. Kesimpulan hasil penelitian menunjukkan bahwa PT. Bank Pembangunan Daerah DIY pada tahun 2011 hingga 2015 secara keseluruhan berada pada peringkat komposit satu dengan predikat sangat sehat serta masing-masing total nilai komposit sebesar 93%, 93%, 97% , 97% dan 97%


2021 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>


2020 ◽  
Vol 6 (3) ◽  
pp. 724
Author(s):  
Anik Anik ◽  
Suhesti Ningsih

The purpose of this research is to see the soundness level of Bank Syariah Mandiri with the method of Risk Profile, Good Corporate Governance, Earnings and Capital. The research method uses quantitative methods. Production factors in the RGEC method are the risk profile using credit risk (NPF), liquidity risk (FDR), income (ROA, ROE and BOPO) and capital (CAR). On the results of Good Corporate Governance using data processed and obtained from PT. Bank Syariah Mandiri. The object of this research is PT. Bank Syariah Mandiri. The sampling technique in this study using purposive sampling. This research period is 2013-2017. The data analysis technique used in this research is quantitative descriptive and using the RGEC method (Risk Profile, Good Corporate Governance, Earnings and Car), as for the benchmarks to determine the soundness level of a bank after each examination, namely by determining the results of the study classified into the bank's health rating. The results showed that the health of PT. Bank Syariah Mandiri which uses the Risk Profile approach, Good Corporate Governance, Earnings, and Capital as a whole can be said that Bank Syariah Mandiri is a fairly healthy bank.


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